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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 25826 - 25850 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201338051 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 09/20/2013 |
| 201338050 | 501.07-00 | Social Clubs | 09/20/2013 |
| 201338049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/20/2013 |
| 201338048 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/20/2013 |
| 201338047 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/20/2013 |
| 201338046 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 09/20/2013 |
| 201338045 | 501.02-00 | Title-Holding Company | 09/20/2013 |
| 201338044 | 501.07-00 | Social Clubs | 09/20/2013 |
| 201338043 | 501.02-00 | Title-Holding Company | 09/20/2013 |
| 201338042 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/20/2013 |
| 201338042 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338041 | 7701.02-00 | Partnerships v. Associations | 09/20/2013 |
| 201338041 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2013 |
| 201338040 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/20/2013 |
| 201338040 | 355.01-00 | Spin-Off | 09/20/2013 |
| 201338040 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/20/2013 |
| 201338039 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 09/20/2013 |
| 201338039 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2013 |
| 201338039 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338038 | 9100.22-00 | Other | 09/20/2013 |
| 201338037 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338037 | 7701.00-00 | Definitions | 09/20/2013 |
| 201338037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2013 |
| 201338036 | 9100.22-00 | Other | 09/20/2013 |
| 201338036 | 9114.03-06 | Canada | 09/20/2013 |
